Dyed Polyester Batiste Dress Lining from Canada
Fine, dyed batiste woven from >=85% non-textured polyester filaments under 170 g/m², classified in HTS 5407.61.99.30 as other dyed fabrics outside poplin/broadcloth or sheeting specs. Used for lightweight linings in dresses. Complies with flat fabric definition (low twist yarns).
Duty Rate — Canada → United States
24.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test for average yarn number to exclude poplin/broadcloth (note c); provide construction diagrams
• Common pitfall: incorrect weight declaration leading to duty re-assessment
• Partner with customs broker for binding ruling on weave